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2025 Supreme(Guj) 911

HIGH COURT OF GUJARAT
BHARGAV D. KARIA, D.N. RAY,
Anjanaben R. Shah S/o Late Rajesh Suryakant Shah – Appellant
Versus
Principal Commissioner of Income – Respondent


Advocates:
Advocate Appeared:
For the Petitioner: Manish J. Shah
For the Respondents: Nikunt K. Raval, Kalpana K. Raval

JUDGMENT :

BHARGAV D. KARIA, J.

1. Heard learned advocate Mr. Manish J.Shah for the petitioner and learned advocate Mr. Rudram Trivedi for the respondent.

2. Rule returnable forthwith. Learned advocate Mr. Rudram Trivedi waives service of notice of rule on behalf of the respondent.

3. By this petition under Article 227 of the Constitution of India, the petitioner has prayed for the following reliefs:

“A) this Hon'ble Court be pleased to call for the records of the proceedings, look into them and be pleased to issue a writ of certiorari or any other appropriate writ, order or direction quashing the order of Respondent No.1 dated 24.03.2023 at Annexure-G and order of Respondent No.2 dated 04.11.2019 at Annexure-A and further be pleased to quash the demand notice issued u/s.156 dated 05.11.2019 at Annexure-B.

B) Pending the hearing and final disposal of this application, this Hon'ble Court be pleased to stay the recovery of demand arisen in pursuance of issuance of notice u/s.156 of the Act at Annexure-B.

C) this Hon'ble Court be pleased to grant any further or other relief as this Hon'ble Court deems just and proper in the interest of justice, and

D) This Hon'ble Court be pleased to allow th

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